WVC 11-6-18
§11-6-18. Payment of assessment by owner or operator.
The auditor shall, as soon as possible after such assessment
is completed, make out and transmit by mail or otherwise, to such
owner or operator, a statement of all taxes and levies so charged,
and it shall be the duty of such owner or operator, so assessed and
charged, to pay one half of the amount of such taxes and levies
into the treasury of the state by the first day of September and
the remaining one half by the first day of the following March,
subject to a deduction of two and one-half per centum if the taxes
be paid on or before the date due. If such owner or operator fail
to pay such taxes and levies when due, interest thereon at the rate
of nine per centum per annum until paid shall be added, and the
auditor shall certify, after the date the second installment is
due, to the sheriff of each county, the amount of such taxes and
levies assessed within his county; and it shall be the duty of
every sheriff to collect and account for such taxes and levies in
the same manner as other taxes are levied or collected and
accounted for by him. The payment of such taxes and levies by any
such owner or operator shall not prejudice or affect the right of
such owner or operator to obtain relief against the assessment or
valuation of its property in proceedings now pending or hereafter
brought under the provisions of section twelve of this article, or
in any suit, action or proceeding in which such relief may be
obtainable; and if under the provisions of said section twelve or
in any suit, action or proceeding, it be ascertained that the assessment or valuation of the property of such owner or operator
is too high and the same is accordingly corrected, it shall be the
duty of the auditor of the state to issue to the owner or operator
a certificate showing the amount of taxes and levies which have
been overpaid, and such certificate shall be receivable thereafter
for the amount of such overpayment in payment of any taxes and
levies assessed against the property of such owner or operator, its
successors or assigns. It shall likewise be the duty of said
auditor to certify to the county court, school districts and
municipalities, the amounts of the respective overpayments
distributable to such counties, school districts and
municipalities. All moneys received by the auditor under the
provisions of this section shall be transmitted to the several
counties within twenty days from receipt thereof.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.